Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 32
Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall thereafter be exchanged as soon as possible in Berlin.
(2) The Agreement shall enter into force on the day of the exchange of the instruments of ratification and shall have effect in both Contracting States:
- (a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Agreement entered into force; and
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Agreement entered into force.
(3) Upon entry into force of this Agreement, the Agreement between the Federal Republic of Germany and Mauritius for the avoidance of double taxation with respect to taxes on income and capital and for the encouragement of mutual trade and investment signed on the fifteenth day of March 1978 shall expire and cease to have effect in respect of all taxes for which this Agreement, according to paragraph (2), has effect.